MR. JUSTICE SOUMITRA SAIKIA, J
M/S. DEVI UDYOG A PARTNERSHIP FIRM HAVING ITS OFFICE AND FACTORY AT VILL-NALBARI, ORANG, DISTRICT UDALGURI, BTAD, P.O. ROWTA- 784508, ASSAM REP. BY SRI RAVI SUREKA – Appellant
Versus
THE UNION OF INDIA – Respondent
| Table of Content |
|---|
| 1. background of the case and policy incentives (Para 1) |
| 2. details of petitioner's business and claims. (Para 3 , 4 , 5 , 6) |
| 3. petitioner's grievance regarding reduced excise exemptions. (Para 7 , 8 , 9 , 10) |
| 4. judicial history and interim relief in related cases. (Para 11 , 12 , 13 , 14) |
| 5. supreme court's stance on tax exemptions (Para 15 , 17) |
| 6. final resolution and directives for reconsideration of claims. (Para 16) |
| 7. arguments regarding legality of notifications (Para 18 , 20) |
| 8. final order and directions to reconsider claims (Para 19) |
| 9. court's analysis of supreme court's clarification on excise duty. (Para 21 , 22 , 23) |
JUDGMENT
Date : 24-06-2020
Heard Ms. N. Hawelia, learned counsel for the petitioner. Also heard Mr. S. C. Keyal, learned ASGI for the respondents.
2. When the matter was listed on 22.06.2020, it was pointed out by Mr. Keyal, learned ASGI that in view of a recent judgment rendered by the Apex Court in the case of Union of India –Vs- V.V.F. Limited the claims of the writ petitioners have become infructuous and the writ petition should, accordingly, be dismissed. The learned counsel for the petitioner strongly disputed the said contention and submitte
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